A.Plus Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	81.91	74.58	78.29	68.47	78.72
Cash & Short-Term Investments	81.91	74.58	78.29	68.47	78.72
Cash Growth	9.83%	-4.74%	14.34%	-13.02%	-40.59%
Accounts Receivable	36.92	37.05	43.55	38.62	35.81
Other Receivables	1.53	4.52	1.86	3.19	3.27
Receivables	38.46	41.57	45.4	41.81	39.08
Total Current Assets	120.36	116.14	123.69	110.27	117.8
Property, Plant & Equipment	8.2	1.86	6.98	5.41	14.88
Goodwill	11.42	11.42	11.42	11.42	11.42
Long-Term Deferred Tax Assets	-	0.07	0.29	0.09	-
Other Long-Term Assets	4.46	-	1.52	-	1.46
Total Assets	144.44	129.49	143.9	127.2	145.56
Accounts Payable	16.13	13.29	14.13	12.28	12.22
Accrued Expenses	8.04	5.35	10.69	9.36	12.07
Current Portion of Leases	3.85	1.59	4.55	1.69	4.62
Current Income Taxes Payable	-	-	1.15	0.85	0.85
Current Unearned Revenue	0.32	1.56	2.5	2.34	0.97
Other Current Liabilities	0.82	-	-	-	-
Total Current Liabilities	29.16	21.79	33.02	26.52	30.73
Long-Term Leases	3.97	-	1.59	-	1.69
Long-Term Deferred Tax Liabilities	0.03	-	-	-	0.45
Total Liabilities	33.16	21.79	34.61	26.52	32.87
Common Stock	4	4	4	4	4
Additional Paid-In Capital	-	35.95	35.95	35.95	35.95
Retained Earnings	-	67.75	69.34	60.73	72.74
Comprehensive Income & Other	107.28	-0	-0	-0	-0
Shareholders' Equity	111.28	107.7	109.3	100.68	112.69
Total Liabilities & Equity	144.44	129.49	143.9	127.2	145.56
Total Debt	7.82	1.59	6.14	1.69	6.3
Net Cash (Debt)	74.09	72.99	72.15	66.78	72.42
Net Cash Growth	1.51%	1.16%	8.04%	-7.78%	-40.56%
Net Cash Per Share	0.19	0.18	0.18	0.17	0.18
Filing Date Shares Outstanding	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400
Working Capital	91.21	94.35	90.67	83.76	87.07
Book Value Per Share	0.28	0.27	0.27	0.25	0.28
Tangible Book Value	99.85	96.28	97.87	89.26	101.27
Tangible Book Value Per Share	0.25	0.24	0.24	0.22	0.25
Machinery	-	6.71	6.71	6.66	6.54
Leasehold Improvements	-	9.3	9.3	9.3	9.3